2017 (5) TMI 1091 - HC - VAT and Sales Tax

Refund claim - C-Form in original - demand of documents was not for the purpose to frame fresh default assessments of tax and interest - Held that - The Revenue shall ensure that the refund applications are processed and appropriate orders are made before the next date of hearing indicating the interest amount and the extent to which it is granted - petition allowed by way o remand.

Summary

The Delhi High Court ordered the DVAT department to disburse undisputed amounts with interest to the petitioners' accounts. Amounts related to statutory forms and interest should be kept in a security bearing interest until the outcome of appeals. Revenue must process refund applications and provide reasons for withholding interest if any. Petitioners should be given a chance to file representation, which must be resolved within 30 days.